# Real Estate Investment Trusts (REITs) and the Foreign Investment in Real Property Tax Act (FIRPTA): Overview and Recent Tax Revisions
> **Full Report** · 2016-07-14 · `R44421`
## Report
- **CRS ID:** R44421
- **Series:** Full Report
- **Publication date:** 2016-07-14
## Documents
- [PDF](https://www.everycrsreport.com/files/20160714_R44421_4f072ee842bb7585577784c2d7b26a97bb35789c.pdf)
- [HTML](https://www.everycrsreport.com/files/20160714_R44421_6db5a65dca3b8c2b4a9a3fd6aded2a59621d640d.html)
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